We don’t have a summary available yet.
The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Sep 11, 2013.
Supports the goals and ideals of National Save for Retirement Week, including raising public awareness of: (1) the importance of saving adequately for retirement, and (2) a variety of ways to save for retirement favored under the Internal Revenue Code.